27/04/2026
The ATO has released updated guidance targeting holiday homes and short‑term rental properties, and it’s an area where many owners are getting deductions wrong. If a property is used privately, left vacant, or not genuinely available for rent, deductions may be limited - even if it’s listed online.
The ATO is particularly focused on:
- whether the property is genuinely available for rent
- periods of private or family use
- claims made while the property is not rented or actively marketed
If you own a holiday home or rental property, it’s worth a quick read of our latest article:
The Australian Taxation Office (ATO) has recently released updated guidance that significantly affects how rental property deductions are claimed – particularly for holiday homes that are rented out part of the year but also used personally. For property owners, this change is important. In many c...